A solid oxide fuel cell provided with a power cell (1) in which a fuel electrode layer (4) is arranged on one surface of a solid electrolyte layer (3) and an air electrode layer (2) is arranged on the other surface thereof, wherein the solid electrolyte layer (3) has a two layer structure including a first electrolyte layer (3a) made of a ceria based oxide material and a second electrolyte layer (3b) made of a lanthanum gallate based oxide material, and the second electrolyte layer is formed on the side of the air electrode layer. Preferably, the material composition for the fuel electrode layer (4) is a mixture of Ni and CeSmO2, wherein the composition ratio of component materials is graded along the thickness thereof in such a way that the quantity of Ni is made less than the quantity of CeSmO2 near the boundary interface with said solid electrolyte layer, and the mixing ratio of Ni is gradually increased with an increasing distance away from the interface.